IFRS Foundation and EFRAG publish interoperability guidance
IFRS Foundation and EFRAG publish interoperability guidance
The IFRS Foundation and EFRAG have published guidance material to illustrate the alignment between the ISSB’s IFRS Sustainability Disclosure Standards and the European Sustainability Reporting Standards.
The guidance:
The guidance:
- describes the alignment of general requirements including on key concepts such as materiality, presentation and disclosures for sustainability topics other than climate; and
- provides information about the alignment of climate disclosures and what a company starting with either set of standards needs to know to enable compliance with both sets of standards.